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Steuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… purpose of our audit was to review the accounting records and internal controls of the District for the period January … to February 26, 2013. Background The Steuben County Soil and Water Conservation District is one of 58 such Districts in New York State. These Districts …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashState Agencies Bulletin No. 2068
… The purpose of this bulletin is to inform agencies of the new Additional Pay Earnings Codes, automatic processing for … the 2016-2023 Agreement between the State of New York and the NYS Law Enforcement Officers’ Union, District … Adjustment When certain conditions exist in an employee’s record, the automatic retroactive adjustment may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2068-new-security-supervisors-hazardous-duty-pay-eligible-employeesTown of Stony Point – Claims Processing and Purchasing (2014M-239)
… of our audit was to evaluate the Town’s claims processing and purchasing practices for the period January 1, 2013 … The Town of Stony Point is located in Rockland County and has a population of approximately 15,000. The Town is … were not consecutively numbered between monthly abstracts. One abstract with no supporting claim detail was signed by …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239DiNapoli Announces State Contract and Payment Actions for June 2016
… to added transparency via his Open Book New York website. Highlights for June 2016: Legislative Travel and Per … Conservation $15 million with the U. S. Geological Survey for water resources programs and investigations. $2.6 … disputes between subcontractors and prime contractors. For access to state and local government spending, public …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-announces-state-contract-and-payment-actions-june-2016DiNapoli Announces State Contract and Payment Actions for July 2017
… provide recreation area construction, Upstate Correctional Facility, Malone, Franklin County. $9 million with Debrino … Corporation to convey the former Arthur Kill Correctional Facility in Staten Island to Broadway Stages for $7 million. … for the AIM Photonics Testing, Assembly and Packaging facility. $4.7 million to Buffalo Bills Inc. for working …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-announces-state-contract-and-payment-actions-july-2017DiNapoli Announces State Contract and Payment Actions for April 2017
… Center; and $3.2 million to Glens Falls Hospital. $6 million for three adolescent pregnancy prevention grants … initiative grant to United Way of Long Island. $1.6 million targeted Supplemental Nutrition Assistance Program … The Wesson Group LLC to expand Midway and RV Sites at the NYS Fairgrounds in Syracuse. Department of Health $3.8 …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-announces-state-contract-and-payment-actions-april-2017Otselic Valley Central School District – Procurement (2022M-58)
… [read complete report - pdf] Audit Objective Determine whether Otselic … totaling $35,038, officials did not seek competition for a transportation efficiency study ($32,500), purchases of … and information technology equipment ($8,512), or for the school District’s attorney that was paid $21,038 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Motor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Fiscal Year Ended March 31, 2014
… in connection with the administration of Article VI and Article VII of the Vehicle and Traffic Law. We performed our audit pursuant to … Safety Responsibility Acts: Assessable Expenses for the Two Fiscal Years Ended March 31, 2013 (2014-S-42) State …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-fiscalXII.5.F Payment Dates and Terms Overview – XII. Expenditures
… the bulkload file; or If the Merchandise/Invoice Received (MIR) Date is equal to the Invoice Received Date, an agency … The SFS will populate the Invoice Received Date with the MIR date from the bulkload transaction for vendors classified … Suppliers. Please see Section 5.F – Adjusting the MIR Date of this Chapter for additional guidance on the MIR …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5f-payment-dates-and-terms-overviewCitywide Payment Services and Standards – Controls Over Payments
… compliance. The mission of CPSS, a unit within DOF’s Division of Treasury and Payment Services, is to deliver a … In May 2022, CPSS reports showed $20.6 million in real property tax payments under FAIRTAX (a system to record all taxes received by the City, including real property tax) despite the fact that the FAIRTAX system was …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsTown of Keene – Records and Reports (2024M-27)
… of Keene (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively … (40 percent) were not recorded in a timely manner and no one independently reviewed and approved entries. Bank …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Orleans County – Court and Trust Funds (2024-C&T-6)
… and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Credit Cards – Travel and Conference Expense Management
… government or school district to pay for certain travel and conference expenses. This can be accomplished by allowing … both the name of the local government or school district and the employee’s name and official capacity, by allowing … Financial Toolbox Credit Card Accountability highlights some critical components of a good credit card policy. … Your …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cardsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … $100,000 of purchases that were not publicly advertised for bids or purchased through state or county contracts. In … department. If the county imposed certain allowable fees for probation supervision and drug screening, the probation …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-0Treasurer of Mahopac Volunteer Fire Department Charged With Embezzling More Than $5.7 Million and Failing To Report The Income To The IRS
… Division of the Federal Bureau of Investigation (“FBI”), and George Beach, Superintendent, New York State Police today … MVFD funds under his control by writing checks to the two businesses he owned, Abbie Graphic Services, Ltd. (“Abbie … Mahopac, New York, and Palm City, Florida, is charged with one count of wire fraud, which carries a maximum sentence of …
https://www.osc.ny.gov/press/releases/2016/06/treasurer-mahopac-volunteer-fire-department-charged-embezzling-more-57-million-and-failing-reportOpinion 88-76
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … public library must be credited to the library fund and not to the village general fund. EDUCATION LAW, §§226(6), … and private source moneys of a village public library. You ask whether interest earned on the investment of moneys …
https://www.osc.ny.gov/legal-opinions/opinion-88-76State Agencies Bulletin No. 822
… agencies to promote direct deposit for their employees and to outline OSC guidelines for the direct deposit program. … changing direct deposit enrollments are printed on page two of the direct deposit form. The direct deposit form is a … or financial institution. If an employee has more than one account, the accounts should be entered on the form and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/822-direct-deposit-enrollmentsOversight of Adult Protective Services Programs
… Objective To determine if the Office of Children and Family Services adequately monitors Adult Protective … neglect, financial exploitation, or other harm; or have no one available who is willing and able to assist them … Practice Reviews (Reviews) of each APS provider. OCFS uses two systems to record APS referrals and monitor APS …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsLackawanna City School District - Contractual Services (2019M-23)
… ascertain that services were rendered in accordance with the written agreements. Key Recommendations Ensure claims for … to submit appropriate documentation that includes the dates and services provided. Perform a deliberate and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23City of Dunkirk – Community Development Block Grant Management (2012M-146)
… 1, 2008 through June 13, 2012. Background The City of Dunkirk is located in Chautauqua County and has a population …
https://www.osc.ny.gov/local-government/audits/city/2012/11/13/city-dunkirk-community-development-block-grant-management-2012m-146